Example Division Buy requires some components for its electronic games console.Division Sell has some spare capacity，and could make the com ...
2015-04-17 09:043、Market price method ▼May be used if buying and selling divisions can buy/sell externally at market price. ▼However，the market price mi ...
2015-04-17 09:04Buying division perspective The maximum transfer price acceptable to the buying division will be the lower of： ▼External market price(if a ...
2015-04-17 09:04Limited assurance engagement The practitioner： Gathers sufficient appropriate evidence to be satisfied that the subject matter is plausible ...
2015-04-17 09:042 Targeting costs 2.1 Definition of target costing Target cost A target cost is a cost estimate derived by subtracting desired profit margin ...
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Advanced costing method Chapter learning objectives Upon completion of this chapter you will be able to: explain what is meant by the term c ...
2015-04-17 09:04The budgeting process is an essential component of management control systems, as it provides a system of planning, coordination and control ...
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3 Life-cycle costing 3.1 Definition of life-cycle costing Many goods now have very short life-cycle, e.g. personal computers. In addition ma ...
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4 Back-flush accounting 4.1 The basic concepts of back-flush accounting In traditional accounting systems inventory is a key item. Tradition ...
2015-04-17 09:04THROUGHPUT ACCOUNTING AND THE THEORY OF CONSTRAINTS, PART 1 A member of the Paper F5 examining team shares her latest read and how it change ...
2015-04-17 09:04ENVIRONMENTAL MANAGEMENT ACCOUNTING A member of the Paper F5 examining team provides students with an introduction to environmental manageme ...
2015-04-17 09:041、Opportunity cost arises Commentary An opportunity cost arises when an internal sale sacrifices an external sale. When to use： external m ...
2015-04-17 09:04Illustration ABC Consulting has offices in several major cities in Eastern Europe.Sometimes consultants in one office work on projects for o ...
2015-04-17 09:04History Question Analysis Question 1 (Q3/December 2003) IAS 37 Provisions， Contingent Liabilities and Contingent Assets was issued in 1998. ...
2015-04-17 09:04The equivalent annual cost (EAC) approach This approach computes the present value of costs for each project over a cycle and then expresses ...
2015-04-17 09:04(iv). Population data are data arising as a result of investigating a group of people or Objects. Which of the statements are true? A.(i)and ...
2015-04-17 09:04CONTENTS Chapter 1： English legal system Chapter 2： Contract law Chapter 3： The law of torts Chapter 4： Employment law Chapter 5： Agenc ...
2015-04-15 17:044 Court allocation Once a court receives a claim it will allocate the case to one of three tracks for a hearing. (a) Small claim track This ...
2015-04-15 17:04Session 2 Sources of data Main contents: 1. Types of data 2. Secondary data 3. Sampling methods 2.1 Types of data Data can be classified as ...
2015-04-15 17:04Session 2 Sources of data Main contents: 1. Types of data 2. Secondary data 3. Sampling methods 2.1 Types of data Data can be classified as ...
2015-04-15 16:04Sampling methods Random sampling 隨機抽樣 Stratified random sampling 分層抽樣 Systematic sampling 系統(tǒng)抽樣 Multistage sampling 多級抽樣 Clus ...
2015-04-15 16:04Session 2 Sources of data Main contents: 1. Types of data 2. Secondary data 3. Sampling methods 2.1 Types of data Data can be classified as ...
2015-04-15 16:04Responsibility accounting is a system of accounting that segregates revenue and costs into areas of personal responsibility in order to moni ...
2015-04-15 16:04The Managerial Process of Planning , Decision Making and Control Information for management is likely to be used for planning, control and d ...
2015-04-15 16:04Session 1 The Nature, Source and Purpose of Management Accounting Main contents: 1. Data and information 2. The managerial processes of plan ...
2015-04-15 16:043.3 Hofstede Hofstede looked for national differences between over 100,000 of IBMs employees in different parts of the world, in an attempt ...
2015-04-15 16:043.2 Handy Handy popularised four culture types. The power culture Here, there is one major source of power and influence. This is most likel ...
2015-04-15 16:0433 Writers on culture There are three writers you need to have knowledge of: Schein, Handy and Hofstede. 3.1 Schein Schein argues that the f ...
2015-04-15 16:042 The factors that shape the culture of the organisation The six major influences on the culture of an organisation are as follows: Size how ...
2015-04-15 16:04Organisational culture Chapter learning objectives Upon completion of this chapter you will be able to: define the term organisational cultu ...
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